Termination payments: removal of foreign service relief
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
Documents
Details
This measure applies if you’re UK resident in the tax year your employment is terminated, and:
- removes foreign service relief
- introduces a residency test
Update
The introduction of employer NationaI Insurance contributions on termination payments above £30,000 will take effect from 6 April 2019.
Updates to this page
Published 13 September 2017Last updated 6 April 2018 + show all updates
-
Updated with information about Foreign service relief and Payments in lieu of notice.
-
First published.